64. Deputy Eoghan Murphy asked the Minister for Finance the position regarding payment of the property tax where a house is sold in 2013, but the contract is not finalised before 1 November 2013, thereby making the vendor liable for the charge in 2014 although he would no longer own or occupy the property in that tax year; if the vendor is entitled to a refund from the Revenue Commissioners in any circumstance; and if the purchaser is entitled to a refund from the Revenue Commissioners where the tax for 2014 formed part of the sale agreement on the understanding at the time that there was a liability on the property, but which is no longer the case following recent clarification from the Revenue Commissioners regarding exemptions for non-first-time buyers. [49753/13]

Summary

64. Deputy Eoghan Murphy asked the Minister for Finance the position regarding payment of the property tax where a house is sold in 2013, but the contract is not finalised before 1 November 2013, thereby making the vendor liable for the charge in 2014 although he would no longer own or occupy the property in that tax year; if the vendor is entitled to a refund from the Revenue Commissioners in any circumstance; and if the purchaser is entitled to a refund from the Revenue Commissioners where the tax for 2014 formed part of the sale agreement on the understanding at the time that there was a liability on the property, but which is no longer the case following recent clarification from the Revenue Commissioners regarding exemptions for non-first-time buyers. [49753/13]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Property Taxation Administration

  xml · EN · 20 November 2013

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.